Key institutions, to which employers send dozens of forms per month, have jointly introduced a new digitisation project to ensure a more efficient system of communication between the state and the business sector. The project involves the Czech Social Security Administration, the Ministry of Labour and Social Affairs, the Finance Ministry, the Labour Office, the Financial Administration and the Czech Statistical Office with the aim of unifying reporting obligations. The Single Monthly Employer Report represents the first stage of the Single Collection Point and the fulfilment of the Government’s Policy Statement.

Compared to the current situation, where employers send up to 25 forms to several authorities at different times each month, there will be a reduction in bureaucracy and elimination of duplicate reporting due to a single summary report to be submitted by the 20th day of each month. The relevant government institutions can then share the data they need to carry out their activities, which will allow for more efficient clarification of irregularities and reduce the risk of future sanctions. For example, the issuance of Taxable Income Certificates, Pension Insurance Registration Certificates or Insurance Premium Summaries is to be abolished.

Centralised data also benefits the state by facilitating analysis and planning of targeted economic policies. Employees who file a tax return may use the return form pre-filled by the Financial Administration. If employees give their consent, providers of services and products that can be claimed as tax deductions will be able to send the relevant certificates directly to the tax authorities, thus removing the need to forward sensitive data.

To ensure a smooth process, electronic feedback on the reports submitted will be possible and a single call centre for technical support, after the introduction of the single reporting. The pilot phase of the project will start in July 2025. The single report will only be submitted electronically and the data will be processed automatically. Full implementation of single reporting is planned for January 2026. Due to the annual tax period, the data from the single monthly employers’ report will be fully used for the administration of employment tax from 1 January 2027.